Promoting Charitable Actions Act of 2009

Promoting Charitable Actions Act of 2009 - Amends the Internal Revenue Code to make permanent the special rule allowing a tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2841 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2841

   To amend the Internal Revenue Code of 1986 to make permanent the 
   enhanced charitable deduction for contributions of food inventory.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 11, 2009

Mr. Space (for himself and Mr. Boccieri) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
   enhanced charitable deduction for contributions of food inventory.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Promoting Charitable Actions Act of 
2009''.

SEC. 2. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD 
              INVENTORY MADE PERMANENT.

    (a) In General.--Subparagraph (C) of section 170(e)(3) of the 
Internal Revenue Code of 1986 is amended by striking clause (iv).
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after December 31, 2009.
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